• 28 Jun 2023 05:52 PM
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Amnesty Scheme Under GST – Avail benefits before 30th June 2023

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Hurry up Taxpayers! 30th June, 2023 is the last day to avail the benefits of the Amnesty Scheme Under GST. Amnesty scheme under the Goods and Services Tax (GST) scheme offers benefits to non-filers of GSTR-4, GSTR-9, and GSTR-10 returns, as well as for the revocation of cancellation of registration and the deemed withdrawal of Best Judgement Assessment orders.

Hurry up Taxpayers! 30th June, 2023 is the last day to avail the benefits of the Amnesty Scheme Under GST. Amnesty scheme under the Goods and Services Tax (GST)  scheme offers benefits to non-filers of GSTR-4, GSTR-9, and GSTR-10 returns, as well as for the revocation of cancellation of registration and the deemed withdrawal of Best Judgement Assessment orders.

The scheme allows eligible taxpayers to avail of certain benefits and reduced late fees if they fulfill the necessary requirements and file their returns or applications before the specified deadline of June 30, 2023. The details and specific provisions of the scheme can be found in the respective notifications issued by the Central Tax department.

GST Amnesty Scheme

For more details,
please refer
Late fee for filing of FORM GSTR-4 returns for the quarters from July 2017 to March 2019 or for the F.Y.s from 2019-20 to 2021-22 has been reduced to
  • Nil for Nil returns
  • Rs. 500/- (Rs. 250/- CGST + Rs. 250/- SGST) for other than Nil returns if returns are filed on or before 30.06.2023
Notification No. 02/2023- Central Tax dated 31.03.2023
Maximum late fee is restricted to Rs. 20,000/- (Rs. 10,000/­CGST + Rs. 10,000/- SGST) for filing of Annual Return in FORM GSTR-9 for any F.Y. from 2017-18 to 2021-22 if filed on or before 30.06.2023Notification No. 07/2023- Central Tax dated 31.03.2023
Late fee for filing of Final Return in FORM GSTR-10 has been reduced to Rs. 1,000/- ( Rs. 500/-CGST + Rs. 500/-SGST) if filed on or before 30.06.2023Notification No. 08/2023- Central Tax dated 31.03.2023
Registered persons whose registration was cancelled on or before 31.12.2022 due to non-filing of returns, may file application for revocation of cancellation of registration after filing of all returns pending upto the effective date of cancellation of registration alongwith payment of due tax, interest, penalty and late fee thereon on or before 30.06.2023Notification No. 03/2023- Central Tax dated 31.03.2023
Best Judgement Assessment orders issued on or before 28.02.2023 for non-furnishing of valid FORM GSTR-3B returns will be deemed to be withdrawn if such returns are filed on or before 30.06.2023 alongwith payment of due tax, interest and late fee thereonNotification No. 06/2023- Central Tax dated 31.03.2023
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